A  bill  to  be  en 
Conf  Pam  12mo  #22 

0^13^5700 


)&  b  1~ 


[House  Bill,  No.     ] 

HOUSE. — Sept.  11,  1862.  Read  first  and  second  times,  made 
special  order  after  Exemption  Bill,  from  day  to  day  until  finished,  and 
ordered  to  be  printed. 


[By  Mr.  Kenner.] 


A.  BILL 

To  be  entitled  "An  Act  to  Raise   Revenue." 

1  Section  1.   The  Congress  of  the  Confederate  States  of 

2  America  do   enact,    That  on  the  first  day  of  January, 

3  1863,  there  shall  be  levied  and  assessed  on  each  person, 

4  resident  in  the  Confederate  States,  for  the  support  of 

5  the  government  and  the  defence  of  the  country,  the  fol- 

6  lowing  tax,  to-wit:    one-fifth  of   the  value   of   all  the 

7  wheat,   corn,   rice,   rye,  oats,  potatoes,  hemp,  flax,  peas, 

8  beans,   barley,   hay,  wool,   rosin,   tar,  pitch,  turpentine, 

9  cotton,  sugar,  molasses,  and  tobacco,  produced  by  him 

10  in  those  States,  during  the  previous  calendar  year  ;  also, 

11  one-fifth  of  the  value  of  the  increase  for  the  preceding 

12  calendar  year,   of  the  horses,   asses,   cattle,  sheep,  and 

1 3  swine  ;  and  also,  one-fifth  of  the  profits  made  in  the  pre,-  A 


# 


14  ceding  calendar  year,  by   the   feeding  of   swine,  sheep, 

15  cattle,  or  mules  ;  also   one-fifth   of  each   persons  yearly 

16  income,  for  the  preceding  calendar  year,  from  all  sources 

17  whatever,  except  from  the  sources  hereinbefore  described, 

18  and  except  from  the  interest  on  Confederate  Bonds,  Cer- 

19  tificates,  or  Treasury  Notes :  Provided,  That  said  tax  so 

20  levied  and  assessed,  shall  be  due  and  payable  on  the  first 

21  day  of  April,  1863  :   Provided  further,  That  foreigners, 

22  resident  within  the   Confederate   States,  shall  not  be  re- 

23  quired  to  pay,  except  from  the  aforesaid  articles  produced 

24  by,  or  for  them,  or  from  incomes  or  profits  derived  from 

25  business  conducted  by  them  within   those   States  ;  nor 

26  shall   any  tax  be  levied  upon  the  products  of  residents, 

27  where  the  total  value  of  such  products,  during  said  year, 

28  is  less  than  five  hundred'  dollars,  nor  shall  any  tax  be 

29  levied    upon  the  income  of  residents,   where   the  total 

30  value  of  such  income  is  less  than  five  hundred  dollars. 

1  Sec.  2.  And,  inasmuch  as  the  collection  of  said  tax 

2  may  be  impracticable  in  certain  districts,  now  invaded, 

3  or  which  may  hereafter  be  held  and   possessed  by  the 

4  enemy,   and  to  the  end   that  the  burden  of  taxation, 

5  hereby  imposed,  for  the  common  defence,  may  be  equal 


3 

G  and  uniform,  there  shall  be  delivered  by  the  collectors 

7  hereafter  provided  for,  to  each  person  paying  the  tax 

8  levied  by   this  act,  a  receipt   for  the  amount  paid,  and 

9  said  collectors  shall  make  due  return  to  the  Secretary  of 

10  the  Treasury,  of  all  collections  made  by  him.  specifying 

11  the  amount  paid  by  each  tax-payer,  and  when  paid,  and 

12  upon  such  return   the  said  Secretary  shall  issue  to  each 

13  tax-payer,  a  bond  of  the  Confederate  States,  to  be  termed 

14  "Income  Tax  Bonds,"  to  bear  six   per  o©»t  interest  per 

15  annum,  payable  annually,  the  principal  to  be  paid  at  ten 

16  years  after  date,  or  any  time  thereafter  within  thirty  years 

17  after  their  respective  dates,  at  the  pleasure  of  the  gov-   . 

18  eminent ;  but  no  receipt  or  bond  founded  thereon,  shall 

19  be  issued  in   sums   less  than  thirty  dollars  each,  and  no 

20  such  receipt  or   bond,  shall  issue  for  any  fraction  of  ten 

21  dollars,  and  whenever  the  amount  of  any  tax  shall   give 

22  a  fraction  over  a  multiple  of  ten,  the  tax-payer   may,  at 

23  his  choice,  abandon  such   fractional  excess,  or  obtain  a 

24  receipt    and    bond,  by    paying   into    the    Treasury    the 

25  amount  necessary   to   increase   said   fractional   excess  to 

26  ten  dollars.  ' 

1  Sec.  3.  The   Secretary   of   the   Treasury   shall,  under  0 


4 

2  the  direction  of  the  President,  appoint  in  each  State  a 

3  Board  of  Appraisers,  to  consist  of  three   persons,  to  be 

4  paid  an  annual  salary  of  five  hundred  dollars  each,  who 

5  shall  fix  the  prices  of  the  aforesaid  articles  in  that  State 

6  and  in  the  several  parts  thereof,  under  such  regulations 

7  as  he  may  prescribe  ;  and  each  State  shall  constitute  a 

8  tax  division,  for  the  purposes  of  this  Act,  and  shall   be 

9  under  the  jurisdiction  of  a  Chief   Collector,  to   be  ap- 

10  pointed   by  the  Secretary  of   the  Treasury,  under  the 

11  direction  of  the  President,  whose  duties  shall  be  pre- 

12  scribed  by  the  Secretary  of  the  Treasury,  and  for  all  ser- 

13  vices  rendered  by  him,  shall  receive  an  annual  salary  of 

14  two  thousand  dollars.     And  the  Chief  Collector  in  each 

15  State  shall  appoint  Deputy  Collectors  in  such  sub-divi- 

16  sion  of  the  State  as  he  may  find  convenient  and  necessary 

17  under   the   direction  of  the   Secretary   of  the  Treasury, 

18  whose  duty  it  shall  be  to  ascertain  the  amount  to  be  paid 

19  by  each  individual  or  person  within  his  district,  and  who 

20  shall  collect  the  tax  and  exchange  the  Bonds  for  the 

21  same,  under  such  regulations  as  the  said  Secretary  may 

22  prescribe.     Each  of  said  receivers  shall   be  entitled  to  a 
^23  commission  of             per  cent,  on  the  amount  collected, 


5 

24  as  compensation  for  his   services  ;  provided   no  amount 

25  received  by  any  one  collector  shall  exceed  twelve  hun- 

26  dred  dollars. 

1  Sec.  4.  The  said   collectors  and  deputy  collectors  are 

2  hereby   authorized  to   require   ail  persons,  within  their 

3  respective   districts,    owning,    possessing,   or   having  the 

4  care  and    management  of  any  property,  yielding  any  of 

5  the  products,  or  articles  taxed  by  the   provisions  of  this 

6  act,  and  of  all  persons,  receiving  for  himself,  or   others, 

7  any  income  from  any  source  whatever,  a  true  and  correct 

8  statement,  under  oath,  and  such   collector  is  hereby  au- 

9  •  thorized  to   administer   such  oath,  of  the   quantities  and 

10  amounts   of   such  products  or  incomes,    with  a   view   of 

11  assessing  said  products  and  incomes,  as  provided  by  this 

12  act. 

1  Sec.  5.   If  any  person  shall  not  be  prepared  to  exhibit 

2  a  written  list,  when  required,  and  shall  consent  to  disclose 

3  the  particulars  of  taxable  property,  income  and  produce, 

4  provided  for  in  .this  act,  and  owned  and  possessed  by  him, 

5  or  under  his  care  and  management,  then  it  shall  be  the 
G  duty  of  the  officer  to  make  the  list,  which  being  distinet- 
7  ly  read  and  assented  to,  .shall  bo  byading  on  such  person. 


6 

1  Sec.  6.  Each  collector  and  deputy  collector  before  eh- 

2  tering   upon  the   duties  of  his   office,  shall  give  bond,  in 

3  such  sum  as  shall  be  prescribed  by  the  Secretary  of  the 

4  Treasury,  with  sufficient  sureties,  and  shall  take  an  oath, 

5  faithfully  to  execute  the  duties  of  his  office,  and  that  he 
G  will  support  and  defend  the  Constitution  of  the  Confede- 
7  rate  States. 

1  Sec.  7.  The  Secretary  of  the  Treasury  is  authorized  to 

2  establish  regulations,   suitable   and  proper  to  carry   this 

3  act  into  .effect,  which   regulations  shall  be  binding  on  all 

4  officers  ;  the  said  Secretary  may  also   frame  instructions, 

5  as  to  all  details,  which  shall  be  obligatory  upon  all  parties 

0  embraced  within  the  provisions  of  this  act.     He  may  also 

7  correct  all  errors  in  assessments,  valuations,  and  tax  lists, 

8  or  in  the  collection  thereof  in  such 'form,  and  upon  such 

9  evidence  as  the  said  Secretary  may  approve. 

1  Sec.  8.   If  any  person  subject  to  the  payment  of  a  tax, 

2  under   the   provisions  of  this   act,  shall  fail   or   refuse  to 

3  furnish  to  the  collector  at  the   time  prescribed  by  him,  a 

4  list  of  his  produce,  income  and  property,  subject  to  tax- 

5  r.tion  under  this  act,  and  to  swear  to  the  correctness  of 
G  the  same,  such  person  shall  he  liable  to  a  double  lax.  and 


7 

7  the  collector  shall  proceed  to  collect  the  same,  as  in  the 

8  case  of  other  defaulting  tax-payers. 

1  Sec.  9.  If  any  person  liable  to   the  payment  of  taxes 

2  under  this   act,  shall  fail   or   refuse   to  pay   the  amount 

3  thereof,  on,  or  by  the  first  day  of  April,  18G3,  it  shall  be 
i  the  duty  of  the  collector  to  proceed  to  the  collection  of 

5  the  same,  by   distress   and  sale  of  the   goods,  property, 

6  estate  or  effect  of  the  persons  delinquent,  giving  at  least 

7  twenty  days  public   notice  of  the  time  and   place  of  sale 

8  of  any  property,  so    destrained,  and   it    shall   be  lawful 

9  for  the  collector,  in  addition   to   raising  the  amount  of 

10  taxes  due  from  such  delinquent,  by  a  sale  of  property  to 

11  collect  the  necessary  and  legal   expenses  attending  such 

12  sale,  and  it  shall  be  lawful  for  any  authorized   deputy  of 

13  a  collector  to  make  such  distress  and  sale. 

1  Sec.  10.  It  shall  be  the  duty  of  the  several  collectors 

2  to  pay  into  the  Treasury  of  the  Confederate   States,  the 

3  taxes  collected  under  the  authority  of  this  act,  within  such 

4  time  as  the  Secretary  may  direct  after  the  collection  of  the 

5  same,  and  for  any  failure  to  make  such  payment,  such 

6  collector  shall  be   charged  with  an  interest  of  five  per 

7  cent,  per  month,  for  all  moneys  retained  in  his  possession 


8 

8  beyond  the  time  at  which  he  is  required  to  pay  over  the 

9  same  by  law,  or   by  the  regulations  established  by  the 
10  Secretary  of  the  Treasury. 

1  Sec.   11.  Corporations,   private   banking  and  mercan- 

2  tile  associations,  are  intended  to  be  embraced  under  the 

3  word   "  persons  ''    used  in  this  act,  and  whenever  the  in- 

4  comes  of  any  corporation  or  association  is   returned  by 

5  the  corporation  or  association,   and   the    tax  paid,    the 

6  income  or  dividend  in  the  hands  of  the   individuals  shall 

7  be  exempt  from  the  tax. 


«  . 


Hollinger  Corp. 
pH8.5 


